BD的税率是多少?(企业所得税、增值税、个税、预提税)

税收更新于 —

BD主要税率(数据来自PwC税税总结,最后审核31 July 2026): 企业所得税:AY 2026/27 to AY 2030/31: 25% or 22.5% for publicly traded companies (less than 10% of paid-up capital) (with exceptions);

22.5% or 20% for publicly traded companies (equal to or more than 10% of paid-up capital) (with exceptions); 27.5% or 25% for non-publicly traded companies (with exceptions);

Please refer to the Taxes on corporate income section for effective tax rates for different classes of companies. 增值税/消费税:15 个人所得税:30 预提税:15 to 25/ 10/ 10 or 20 具体适用税率请以最新官方规定及具体业务情况为准。

https://taxsummaries.pwc.com/ · 更新日期 —
律启 LEXBRIDGE · 覆盖 180+ 国法律与政策数据 · www.lvqilaw.com
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